Show Cause Notice-cum-draft assessment order dated 18-4-2021 requiring assessee to respond by 23:59 hours on 22-4-2021 was issued and subsequently assessment order was passed on 22-4-2021 at 14:11 hours . Allowing the petition the Court held that assessment order was passed prior to expiry of date given for filing response to SCN-cum-draft assessment order. The principle of natural justice is violated . The order was set aside. (AY .2018-19)
Renew Power (P) Ltd. v. National E-Assessment Centre Delhi (2021) 281 Taxman 240 (Delhi) (HC)
S. 144B : Faceless Assessment – Natural justice – Time was granted to respond to the draft assessment order and show cause notice by 23.59 hours on 22-4 -2021 – Order was passed on 22-4 -2021 at 14-11 hours – The order was quashed and directed to pass a fresh assessment order [ S.143 (3) ]